--- _id: '61751' author: - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Vanessa full_name: Flagmeier, Vanessa last_name: Flagmeier citation: ama: Müller J, Flagmeier V. Tax Loss Carryforward Disclosure. Schmalenbach Journal of Business Research. 2024;76:495-532. doi:10.1007/s41471-024-00187-1 apa: Müller, J., & Flagmeier, V. (2024). Tax Loss Carryforward Disclosure. Schmalenbach Journal of Business Research, 76, 495–532. https://doi.org/10.1007/s41471-024-00187-1 bibtex: '@article{Müller_Flagmeier_2024, title={Tax Loss Carryforward Disclosure}, volume={76}, DOI={10.1007/s41471-024-00187-1}, journal={Schmalenbach Journal of Business Research}, author={Müller, Jens and Flagmeier, Vanessa}, year={2024}, pages={495–532} }' chicago: 'Müller, Jens, and Vanessa Flagmeier. “Tax Loss Carryforward Disclosure.” Schmalenbach Journal of Business Research 76 (2024): 495–532. https://doi.org/10.1007/s41471-024-00187-1.' ieee: 'J. Müller and V. Flagmeier, “Tax Loss Carryforward Disclosure,” Schmalenbach Journal of Business Research, vol. 76, pp. 495–532, 2024, doi: 10.1007/s41471-024-00187-1.' mla: Müller, Jens, and Vanessa Flagmeier. “Tax Loss Carryforward Disclosure.” Schmalenbach Journal of Business Research, vol. 76, 2024, pp. 495–532, doi:10.1007/s41471-024-00187-1. short: J. Müller, V. Flagmeier, Schmalenbach Journal of Business Research 76 (2024) 495–532. date_created: 2025-10-08T09:26:42Z date_updated: 2025-12-18T10:21:24Z department: - _id: '186' - _id: '189' doi: 10.1007/s41471-024-00187-1 intvolume: ' 76' language: - iso: eng page: 495 - 532 publication: Schmalenbach Journal of Business Research status: public title: Tax Loss Carryforward Disclosure type: journal_article user_id: '40298' volume: 76 year: '2024' ... --- _id: '22221' author: - first_name: Maximilian full_name: Blankenfeldt, Maximilian last_name: Blankenfeldt - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Arndt full_name: Weinrich, Arndt id: '72091' last_name: Weinrich orcid: 0000-0002-3983-0269 citation: ama: 'Blankenfeldt M, Müller J, Weinrich A. Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis. In: Vögele A, ed. Intangibles - Immaterielle Werte. 2nd ed. C.H.Beck; 2021.' apa: 'Blankenfeldt, M., Müller, J., & Weinrich, A. (2021). Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis. In A. Vögele (Ed.), Intangibles - Immaterielle Werte (2nd ed.). C.H.Beck.' bibtex: '@inbook{Blankenfeldt_Müller_Weinrich_2021, place={München}, edition={2}, title={Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis}, booktitle={Intangibles - Immaterielle Werte}, publisher={C.H.Beck}, author={Blankenfeldt, Maximilian and Müller, Jens and Weinrich, Arndt}, editor={Vögele, Alexander}, year={2021} }' chicago: 'Blankenfeldt, Maximilian, Jens Müller, and Arndt Weinrich. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” In Intangibles - Immaterielle Werte, edited by Alexander Vögele, 2nd ed. München: C.H.Beck, 2021.' ieee: 'M. Blankenfeldt, J. Müller, and A. Weinrich, “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis,” in Intangibles - Immaterielle Werte, 2nd ed., A. Vögele, Ed. München: C.H.Beck, 2021.' mla: 'Blankenfeldt, Maximilian, et al. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” Intangibles - Immaterielle Werte, edited by Alexander Vögele, 2nd ed., C.H.Beck, 2021.' short: 'M. Blankenfeldt, J. Müller, A. Weinrich, in: A. Vögele (Ed.), Intangibles - Immaterielle Werte, 2nd ed., C.H.Beck, München, 2021.' date_created: 2021-05-24T10:26:53Z date_updated: 2022-01-06T06:55:29Z department: - _id: '186' - _id: '189' - _id: '635' edition: '2' editor: - first_name: Alexander full_name: Vögele, Alexander last_name: Vögele language: - iso: ger place: München publication: Intangibles - Immaterielle Werte publication_identifier: isbn: - 978-3-406-71601-0 publication_status: published publisher: C.H.Beck status: public title: 'Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis' type: book_chapter user_id: '72091' year: '2021' ... --- _id: '36077' author: - first_name: Thomas full_name: Hoppe, Thomas id: '22671' last_name: Hoppe - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Katharina full_name: Wittek, Katharina id: '69169' last_name: Wittek - first_name: Arndt full_name: Weinrich, Arndt id: '72091' last_name: Weinrich orcid: 0000-0002-3983-0269 citation: ama: Hoppe T, Müller J, Wittek K, Weinrich A. Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU. iStR. Published online 2021. apa: Hoppe, T., Müller, J., Wittek, K., & Weinrich, A. (2021). Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU. IStR. bibtex: '@article{Hoppe_Müller_Wittek_Weinrich_2021, title={Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU}, journal={iStR}, author={Hoppe, Thomas and Müller, Jens and Wittek, Katharina and Weinrich, Arndt}, year={2021} }' chicago: Hoppe, Thomas, Jens Müller, Katharina Wittek, and Arndt Weinrich. “Eine Ökonomische Einordnung Des Öffentlichen Country-by-Country Reporting in Der EU.” IStR, 2021. ieee: T. Hoppe, J. Müller, K. Wittek, and A. Weinrich, “Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU,” iStR, 2021. mla: Hoppe, Thomas, et al. “Eine Ökonomische Einordnung Des Öffentlichen Country-by-Country Reporting in Der EU.” IStR, 2021. short: T. Hoppe, J. Müller, K. Wittek, A. Weinrich, IStR (2021). date_created: 2023-01-11T12:07:19Z date_updated: 2026-02-04T07:12:03Z department: - _id: '635' - _id: '189' language: - iso: eng publication: iStR status: public title: Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU type: journal_article user_id: '83776' year: '2021' ... --- _id: '15367' abstract: - lang: eng text: 'n this paper, I review the empirical literature in the intersection of banks and corporate income taxation that emerged over the last two decades. To structure the included studies, I use a stakeholder approach and outline how corporate income taxation plays into the relation of banks and their four main stakeholders: bank regulators, customers, investors and tax authorities. My contribution to the literature is threefold: First, I contribute by providing, to the best of my knowledge, a first comprehensive review on this topic. Second, I point to areas for future research. Third, I deduce policy implications from the studies under review. In sum, the studies show that taxes distort banks’ pricing decisions, the relative attractiveness of debt and equity financing, the decision to report on or off the balance sheet and banks’ investment allocations. Empirical insights on how tax rules affect banks’ decision-making are helpful for policymakers to tailor suitable and sustainable tax legislation directed at banks. ' author: - first_name: Vanessa full_name: Gawehn, Vanessa id: '52547' last_name: Gawehn citation: ama: 'Gawehn V. Banks and Corporate Income Taxation: A Review. SSRN; 2019.' apa: 'Gawehn, V. (2019). Banks and Corporate Income Taxation: A Review. SSRN.' bibtex: '@book{Gawehn_2019, title={Banks and Corporate Income Taxation: A Review}, publisher={SSRN}, author={Gawehn, Vanessa}, year={2019} }' chicago: 'Gawehn, Vanessa. Banks and Corporate Income Taxation: A Review. SSRN, 2019.' ieee: 'V. Gawehn, Banks and Corporate Income Taxation: A Review. SSRN, 2019.' mla: 'Gawehn, Vanessa. Banks and Corporate Income Taxation: A Review. SSRN, 2019.' short: 'V. Gawehn, Banks and Corporate Income Taxation: A Review, SSRN, 2019.' date_created: 2019-12-18T06:56:24Z date_updated: 2022-01-06T06:52:21Z department: - _id: '186' - _id: '189' keyword: - corporate income taxes - banks - stakeholder approach - decision-making process language: - iso: eng page: '34' publication_status: published publisher: SSRN status: public title: 'Banks and Corporate Income Taxation: A Review' type: working_paper user_id: '48187' year: '2019' ... --- _id: '13137' abstract: - lang: eng text: 'Non-GAAP reporting is under debate as managers may opportunistically inflate non-GAAP earnings. By separating firms into groups based on exclusions of recurring expenses before material restatements occur this paper investigates whether market participants are misled based on ex-ante non-GAAP reporting. The results show a decline in cumulative abnormal returns (–11.8% aggressive non-GAAP Reporting vs. –2.7% non-aggressive non-GAAP reporting), reduction in overvaluation (–22.18% vs. no decline) and losses in the earnings response coefficient (–51.8% vs. no significant decline) for firms with prior aggressive non-GAAP reporting. Further, we document that investors are less responsive to aggressively reported non-GAAP earnings ex-post, indicating that increased attention enhances investor’s ability to see through the quality of non-GAAP exclusions. ' author: - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Sönke full_name: Sievers, Sönke id: '46447' last_name: Sievers - first_name: Oliver full_name: Mehring, Oliver id: '36373' last_name: Mehring - first_name: Christian full_name: Sofilkanitsch, Christian last_name: Sofilkanitsch citation: ama: 'Müller J, Sievers S, Mehring O, Sofilkanitsch C. Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?; 2019.' apa: 'Müller, J., Sievers, S., Mehring, O., & Sofilkanitsch, C. (2019). Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?' bibtex: '@book{Müller_Sievers_Mehring_Sofilkanitsch_2019, title={Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?}, author={Müller, Jens and Sievers, Sönke and Mehring, Oliver and Sofilkanitsch, Christian}, year={2019} }' chicago: 'Müller, Jens, Sönke Sievers, Oliver Mehring, and Christian Sofilkanitsch. Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?, 2019.' ieee: 'J. Müller, S. Sievers, O. Mehring, and C. Sofilkanitsch, Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements? 2019.' mla: 'Müller, Jens, et al. Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements? 2019.' short: 'J. Müller, S. Sievers, O. Mehring, C. Sofilkanitsch, Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?, 2019.' date_created: 2019-09-04T09:48:44Z date_updated: 2022-01-06T06:51:28Z department: - _id: '186' - _id: '189' jel: - H2 - M41 keyword: - 'Keywords: non-GAAP reporting' - restatements - information content of earnings - firm value - overvaluation language: - iso: eng main_file_link: - url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3415109 page: '65' publication_status: published status: public title: 'Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?' type: working_paper user_id: '46447' year: '2019' ... --- _id: '37346' author: - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Vanessa full_name: Gawehn, Vanessa id: '52547' last_name: Gawehn citation: ama: Müller J, Gawehn V. Tax Avoidance - Are Banks Any Different?; 2019. apa: Müller, J., & Gawehn, V. (2019). Tax Avoidance - Are Banks Any Different? bibtex: '@book{Müller_Gawehn_2019, title={Tax Avoidance - Are Banks Any Different?}, author={Müller, Jens and Gawehn, Vanessa}, year={2019} }' chicago: Müller, Jens, and Vanessa Gawehn. Tax Avoidance - Are Banks Any Different?, 2019. ieee: J. Müller and V. Gawehn, Tax Avoidance - Are Banks Any Different? 2019. mla: Müller, Jens, and Vanessa Gawehn. Tax Avoidance - Are Banks Any Different? 2019. short: J. Müller, V. Gawehn, Tax Avoidance - Are Banks Any Different?, 2019. date_created: 2023-01-18T12:11:27Z date_updated: 2023-01-24T10:31:34Z department: - _id: '189' - _id: '635' language: - iso: eng status: public title: Tax Avoidance - Are Banks Any Different? type: working_paper user_id: '83776' year: '2019' ... --- _id: '4394' abstract: - lang: eng text: " 1. Effektive Besteuerung von Outbound-Investitionen in den USA\r\n 2. Qualifikation von Einkünften als passiv\r\n 3. Anwendung des Motivtests auf die USA?\r\n 4. Fazit und Ausblick" article_type: original author: - first_name: Markus full_name: Schümmer, Markus last_name: Schümmer - first_name: Johannes full_name: Leusder, Johannes last_name: Leusder - first_name: Arndt full_name: Weinrich, Arndt id: '72091' last_name: Weinrich orcid: 0000-0002-3983-0269 citation: ama: Schümmer M, Leusder J, Weinrich A. Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG. IStR Internationales Steuerrecht. 2018. apa: Schümmer, M., Leusder, J., & Weinrich, A. (2018). Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG. IStR Internationales Steuerrecht. bibtex: '@article{Schümmer_Leusder_Weinrich_2018, title={Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG}, journal={IStR Internationales Steuerrecht}, author={Schümmer, Markus and Leusder, Johannes and Weinrich, Arndt}, year={2018} }' chicago: Schümmer, Markus, Johannes Leusder, and Arndt Weinrich. “Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG.” IStR Internationales Steuerrecht, 2018. ieee: M. Schümmer, J. Leusder, and A. Weinrich, “Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG,” IStR Internationales Steuerrecht, 2018. mla: Schümmer, Markus, et al. “Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG.” IStR Internationales Steuerrecht, 2018. short: M. Schümmer, J. Leusder, A. Weinrich, IStR Internationales Steuerrecht (2018). date_created: 2018-09-14T08:42:16Z date_updated: 2022-01-06T07:01:00Z department: - _id: '186' - _id: '189' extern: '1' jel: - H2 - M41 keyword: - Effektive Besteuerung von Outbound-Investitionen in den USA Qualifikation von Einkünften als passiv Anwendung des Motivtests auf die USA language: - iso: ger publication: IStR Internationales Steuerrecht publication_status: published status: public title: Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG type: journal_article user_id: '72091' year: '2018' ... --- _id: '5101' abstract: - lang: eng text: Prior literature finds that International Financial Reporting Standards (IFRS) adopters enjoy lower financing costs subsequent to IFRS adoption. We predict and find that mandatory IFRS adopters exploit lower financing costs to increase market share vis-à-vis non-adopters. This effect is robust across several different model specifications in a sample capturing the universe of public and private firms in the EU, in a matched sample of public and private firms, and in a public firm sample comparing mandatory and voluntary IFRS adopters. We further find that IFRS is associated with an increase (decrease) in industry sales concentration (competition), consistent with large public firms increasing market share. In supplemental analyses, we find that mandatory adopters issue more equity and debt after IFRS adoption and that larger market share gains accrue to those mandatory IFRS adopters that issue more equity and debt after IFRS adoption. Overall, we provide evidence of unintended product market consequences of IFRS adoption. author: - first_name: Jimmy F full_name: Downes, Jimmy F last_name: Downes - first_name: Vanessa full_name: Flagmeier, Vanessa id: '8084' last_name: Flagmeier - first_name: David full_name: Godsell, David last_name: Godsell citation: ama: Downes JF, Flagmeier V, Godsell D. Product market effects of IFRS adoption. Journal of Accounting and Public Policy. 2018;37(5):376-401. doi:10.1016/j.jaccpubpol.2018.09.004 apa: Downes, J. F., Flagmeier, V., & Godsell, D. (2018). Product market effects of IFRS adoption. Journal of Accounting and Public Policy, 37(5), 376–401. https://doi.org/10.1016/j.jaccpubpol.2018.09.004 bibtex: '@article{Downes_Flagmeier_Godsell_2018, title={Product market effects of IFRS adoption}, volume={37}, DOI={10.1016/j.jaccpubpol.2018.09.004}, number={5}, journal={Journal of Accounting and Public Policy}, publisher={Elsevier}, author={Downes, Jimmy F and Flagmeier, Vanessa and Godsell, David}, year={2018}, pages={376–401} }' chicago: 'Downes, Jimmy F, Vanessa Flagmeier, and David Godsell. “Product Market Effects of IFRS Adoption.” Journal of Accounting and Public Policy 37, no. 5 (2018): 376–401. https://doi.org/10.1016/j.jaccpubpol.2018.09.004.' ieee: J. F. Downes, V. Flagmeier, and D. Godsell, “Product market effects of IFRS adoption,” Journal of Accounting and Public Policy, vol. 37, no. 5, pp. 376–401, 2018. mla: Downes, Jimmy F., et al. “Product Market Effects of IFRS Adoption.” Journal of Accounting and Public Policy, vol. 37, no. 5, Elsevier, 2018, pp. 376–401, doi:10.1016/j.jaccpubpol.2018.09.004. short: J.F. Downes, V. Flagmeier, D. Godsell, Journal of Accounting and Public Policy 37 (2018) 376–401. date_created: 2018-10-31T06:59:36Z date_updated: 2022-01-06T07:01:38Z department: - _id: '551' - _id: '189' doi: 10.1016/j.jaccpubpol.2018.09.004 intvolume: ' 37' issue: '5' jel: - D43 - G32 - G38 keyword: - Financial reporting regulationProduct market competition language: - iso: eng page: 376-401 publication: Journal of Accounting and Public Policy publication_status: published publisher: Elsevier status: public title: Product market effects of IFRS adoption type: journal_article user_id: '64756' volume: 37 year: '2018' ... --- _id: '3540' abstract: - lang: eng text: 'We examine whether companies voluntarily disclose additional information about tax loss carryforwards when the recoverability is more uncertain. With this study, we aim to explain part of the huge cross-sectional variation in the tax footnote. To assess disclosure behavior, we hand-collect data from notes of large German firms’ IFRS financial statements and identify voluntarily disclosed information. First, our results support prior literature’s evidence of a considerable cross-sectional variation of disclosure in the tax footnote. Second, we find that uncertainty about the usability of tax losses has a significantly positive relation to the amount and quality of disclosure, controlling for other disclosure determinants derived from prior literature and for sample selection. Third, our results indicate that the observed disclosure behavior is not simply a reflection of the firm’s general disclosure behavior but specific to the tax footnote. These findings are robust to several historic and forward-looking indicators representing uncertainty. Our findings suggest that managers anticipate the investors’ need for more private information and disclose them voluntarily to reduce information asymmetries. This result indicates that part of the cross-sectional variation in the tax footnote can be explained by firms anticipating investors’ demand for additional information. ' author: - first_name: Vanessa full_name: Flagmeier, Vanessa id: '8084' last_name: Flagmeier - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller citation: ama: Flagmeier V, Müller J. Tax Loss Carryforward Disclosure and Uncertainty.; 2017. apa: Flagmeier, V., & Müller, J. (2017). Tax loss carryforward disclosure and uncertainty. bibtex: '@book{Flagmeier_Müller_2017, title={Tax loss carryforward disclosure and uncertainty}, author={Flagmeier, Vanessa and Müller, Jens}, year={2017} }' chicago: Flagmeier, Vanessa, and Jens Müller. Tax Loss Carryforward Disclosure and Uncertainty, 2017. ieee: V. Flagmeier and J. Müller, Tax loss carryforward disclosure and uncertainty. 2017. mla: Flagmeier, Vanessa, and Jens Müller. Tax Loss Carryforward Disclosure and Uncertainty. 2017. short: V. Flagmeier, J. Müller, Tax Loss Carryforward Disclosure and Uncertainty, 2017. date_created: 2018-07-11T07:43:16Z date_updated: 2022-01-06T06:59:22Z department: - _id: '551' - _id: '189' language: - iso: eng page: '56' publication_status: published status: public title: Tax loss carryforward disclosure and uncertainty type: working_paper user_id: '64756' year: '2017' ... --- _id: '3545' abstract: - lang: eng text: This is the first study that analyzes the predictive ability of deferred tax information under IFRS. I examine whether deferred taxes provide information about future tax payments and future performance, using a German sample of IFRS firms. The focus on tax loss carryforwards enables a separation of the two relations, testing on the one hand, the relation between recognized deferred tax assets and future tax payments and on the other hand, the relation between the non-usable part of tax losses and future earnings. I find significantly negative coefficients for both deferred tax items, indicating that higher recognized deferred tax assets are associated with lower future tax payments and higher non-usable tax loss carryforwards with lower future performance. Additionally, I compare the tax accounts' predictive ability for a matched German and US sample and find no significant differences between firms reporting under IFRS and US-GAAP. Taken together, the evidence suggests that deferred tax items for tax loss carryforwards reported under IFRS provide useful information about future outcomes and that this predictive ability does not differ significantly from firms reporting under US-GAAP. author: - first_name: Vanessa full_name: Flagmeier, Vanessa id: '8084' last_name: Flagmeier citation: ama: 'Flagmeier V. The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance.; 2017.' apa: 'Flagmeier, V. (2017). The information content of tax loss carryforwards: IAS 12 vs. valuation allowance.' bibtex: '@book{Flagmeier_2017, title={The information content of tax loss carryforwards: IAS 12 vs. valuation allowance}, author={Flagmeier, Vanessa}, year={2017} }' chicago: 'Flagmeier, Vanessa. The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance, 2017.' ieee: 'V. Flagmeier, The information content of tax loss carryforwards: IAS 12 vs. valuation allowance. 2017.' mla: 'Flagmeier, Vanessa. The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance. 2017.' short: 'V. Flagmeier, The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance, 2017.' date_created: 2018-07-11T09:52:12Z date_updated: 2022-01-06T06:59:23Z department: - _id: '551' - _id: '189' language: - iso: eng status: public title: 'The information content of tax loss carryforwards: IAS 12 vs. valuation allowance' type: working_paper user_id: '64756' year: '2017' ... --- _id: '4702' author: - first_name: Vanessa full_name: Flagmeier, Vanessa id: '8084' last_name: Flagmeier - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Flagmeier V, Müller J, Sureth-Sloane C. When Do Managers Highlight Their Effective Tax Rate? Vol 214.; 2017. doi:arqus Working Paper No. 214 apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2017). When Do Managers Highlight Their Effective Tax Rate? (Vol. 214). https://doi.org/arqus Working Paper No. 214 bibtex: '@book{Flagmeier_Müller_Sureth-Sloane_2017, series={arqus Working Paper}, title={When Do Managers Highlight Their Effective Tax Rate?}, volume={214}, DOI={arqus Working Paper No. 214}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper} }' chicago: Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Managers Highlight Their Effective Tax Rate? Vol. 214. Arqus Working Paper, 2017. https://doi.org/arqus Working Paper No. 214. ieee: V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, vol. 214. 2017. mla: Flagmeier, Vanessa, et al. When Do Managers Highlight Their Effective Tax Rate? Vol. 214, 2017, doi:arqus Working Paper No. 214. short: V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017. date_created: 2018-10-12T08:35:31Z date_updated: 2022-01-06T07:01:19Z department: - _id: '187' - _id: '189' - _id: '551' - _id: '635' doi: arqus Working Paper No. 214 intvolume: ' 214' language: - iso: eng series_title: arqus Working Paper status: public title: When Do Managers Highlight Their Effective Tax Rate? type: working_paper user_id: '68607' volume: 214 year: '2017' ... --- _id: '3699' abstract: - lang: eng text: When taxes on capital or wealth are levied, in most countries companies have to be assessed in terms of their market value (MV). Estimating the MV of private companies for tax purposes is a challenging task for tax authorities as MVs are not available. In this study, I empirically analyse to what extent an accounting-based tax valuation method for private companies, a simplified residual income model, succeeds in matching the MV. I refer to the mandatory Standardised Combination Model that is a special case of methods commonly used in several countries. In the absence of market prices for private companies, I use a sample of small German public companies as a proxy. I validate this approach using a sensitivity analysis that involves matching the sample of public companies with that of private companies. The results imply that the mandatory Standardised Combination Model leads to a severe unequal treatment not only between public and private companies but also among private companies across and within industries. Furthermore, I simulate the effects of variation in the key parameters and highlight their impact on the approximation quality of the Standardised Combination Method. The findings are relevant to tax reform discussions as well as to tax policy-makers and practitioners in many countries. article_type: original author: - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller citation: ama: Müller J. The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience. European Accounting Review. 2014;(1):117--141. apa: Müller, J. (2014). The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience. European Accounting Review, (1), 117--141. bibtex: '@article{Müller_2014, title={The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience}, number={1}, journal={European Accounting Review}, author={Müller, Jens}, year={2014}, pages={117--141} }' chicago: 'Müller, Jens. “The Challenge of Assessing the Market Value of Private Companies Using a Standardised Combination Method for Tax Purposes--Lessons to Be Learnt from Past Experience.” European Accounting Review, no. 1 (2014): 117--141.' ieee: J. Müller, “The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience,” European Accounting Review, no. 1, pp. 117--141, 2014. mla: Müller, Jens. “The Challenge of Assessing the Market Value of Private Companies Using a Standardised Combination Method for Tax Purposes--Lessons to Be Learnt from Past Experience.” European Accounting Review, no. 1, 2014, pp. 117--141. short: J. Müller, European Accounting Review (2014) 117--141. date_created: 2018-07-25T07:53:11Z date_updated: 2022-01-06T06:59:30Z department: - _id: '189' issue: '1' jel: - H2 - M41 keyword: - Challenge of Assessing - Tax Purposes language: - iso: eng page: 117--141 publication: European Accounting Review status: public title: The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience type: journal_article user_id: '48187' year: '2014' ... --- _id: '5333' abstract: - lang: eng text: 'When taxes on capital or wealth are levied, in most countries companies have to be assessed in terms of their market value (MV). Estimating the MV of private companies for tax purposes is a challenging task for tax authorities as MVs are not available. In this study, I empirically analyse to what extent an accounting-based tax valuation method for private companies, a simplified residual income model, succeeds in matching the MV. I refer to the mandatory Standardised Combination Model that is a special case of methods commonly used in several countries. In the absence of market prices for private companies, I use a sample of small German public companies as a proxy. I validate this approach using a sensitivity analysis that involves matching the sample of public companies with that of private companies. The results imply that the mandatory Standardised Combination Model leads to a severe unequal treatment not only between public and private companies but also among private companies across and within industries. Furthermore, I simulate the effects of variation in the key parameters and highlight their impact on the approximation quality of the Standardised Combination Method. The findings are relevant to tax reform discussions as well as to tax policy-makers and practitioners in many countries. ' author: - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller citation: ama: Müller J. The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience. Vol Volume 23, Number 1. Routledge, part of the Taylor & Francis Group; 2014:117-141(25). doi:10.1080/09638180.2012.746528 apa: Müller, J. (2014). The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience (Vol. Volume 23, Number 1, pp. 117-141(25)). Routledge, part of the Taylor & Francis Group. https://doi.org/10.1080/09638180.2012.746528 bibtex: '@book{Müller_2014, series={European Accounting Review}, title={The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience}, volume={Volume 23, Number 1}, DOI={10.1080/09638180.2012.746528}, publisher={Routledge, part of the Taylor & Francis Group}, author={Müller, Jens}, year={2014}, pages={117-141(25)}, collection={European Accounting Review} }' chicago: Müller, Jens. The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience. Vol. Volume 23, Number 1. European Accounting Review. Routledge, part of the Taylor & Francis Group, 2014. https://doi.org/10.1080/09638180.2012.746528. ieee: J. Müller, The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience, vol. Volume 23, Number 1. Routledge, part of the Taylor & Francis Group, 2014, pp. 117-141(25). mla: Müller, Jens. The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience. Vol. Volume 23, Number 1, Routledge, part of the Taylor & Francis Group, 2014, pp. 117-141(25), doi:10.1080/09638180.2012.746528. short: J. Müller, The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience, Routledge, part of the Taylor & Francis Group, 2014. date_created: 2018-11-05T09:02:58Z date_updated: 2022-01-06T07:01:50Z department: - _id: '186' - _id: '189' doi: 10.1080/09638180.2012.746528 jel: - H2 - M41 language: - iso: eng page: 117-141(25) publisher: Routledge, part of the Taylor & Francis Group series_title: European Accounting Review status: public title: The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience type: working_paper user_id: '48187' volume: Volume 23, Number 1 year: '2014' ... --- _id: '22919' author: - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Müller J, Sureth-Sloane C. Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform? Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung. 2011;63(13):45-83. doi:10.1007/bf03372991 apa: Müller, J., & Sureth-Sloane, C. (2011). Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform? Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 63(13), 45–83. https://doi.org/10.1007/bf03372991 bibtex: '@article{Müller_Sureth-Sloane_2011, title={Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?}, volume={63}, DOI={10.1007/bf03372991}, number={13}, journal={Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung}, author={Müller, Jens and Sureth-Sloane, Caren}, year={2011}, pages={45–83} }' chicago: 'Müller, Jens, and Caren Sureth-Sloane. “Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 63, no. 13 (2011): 45–83. https://doi.org/10.1007/bf03372991.' ieee: 'J. Müller and C. Sureth-Sloane, “Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?,” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 63, no. 13, pp. 45–83, 2011, doi: 10.1007/bf03372991.' mla: Müller, Jens, and Caren Sureth-Sloane. “Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 63, no. 13, 2011, pp. 45–83, doi:10.1007/bf03372991. short: J. Müller, C. Sureth-Sloane, Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 63 (2011) 45–83. date_created: 2021-08-02T11:58:29Z date_updated: 2026-04-09T09:18:03Z department: - _id: '189' - _id: '187' doi: 10.1007/bf03372991 intvolume: ' 63' issue: '13' language: - iso: ger page: 45-83 publication: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung publication_identifier: eissn: - 2366-6153 issn: - 0341-2687 publication_status: published quality_controlled: '1' status: public title: Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform? type: journal_article user_id: '74000' volume: 63 year: '2011' ... --- _id: '5091' author: - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Müller J, Sureth-Sloane C. Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren. Vol 108.; 2010. apa: Müller, J., & Sureth-Sloane, C. (2010). Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren (Vol. 108). bibtex: '@book{Müller_Sureth-Sloane_2010, series={arqus, Quantitative Research in Taxation}, title={Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren}, volume={108}, author={Müller, Jens and Sureth-Sloane, Caren}, year={2010}, collection={arqus, Quantitative Research in Taxation} }' chicago: Müller, Jens, and Caren Sureth-Sloane. Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren. Vol. 108. arqus, Quantitative Research in Taxation, 2010. ieee: J. Müller and C. Sureth-Sloane, Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren, vol. 108. 2010. mla: Müller, Jens, and Caren Sureth-Sloane. Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren. Vol. 108, 2010. short: J. Müller, C. Sureth-Sloane, Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren, 2010. date_created: 2018-10-30T14:57:30Z date_updated: 2022-01-06T07:01:37Z department: - _id: '187' - _id: '189' - _id: '635' intvolume: ' 108' language: - iso: ger series_title: arqus, Quantitative Research in Taxation status: public title: Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren type: working_paper user_id: '61801' volume: 108 year: '2010' ... --- _id: '5093' author: - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane - first_name: Christian full_name: Läufer, Christian last_name: Läufer citation: ama: Müller J, Sureth-Sloane C, Läufer C. Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote. Die Wirtschaftsprüfung. 2010;63(20):1028-1034. apa: Müller, J., Sureth-Sloane, C., & Läufer, C. (2010). Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote. Die Wirtschaftsprüfung, 63(20), 1028–1034. bibtex: '@article{Müller_Sureth-Sloane_Läufer_2010, title={Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote}, volume={63}, number={20}, journal={Die Wirtschaftsprüfung}, author={Müller, Jens and Sureth-Sloane, Caren and Läufer, Christian}, year={2010}, pages={1028–1034} }' chicago: 'Müller, Jens, Caren Sureth-Sloane, and Christian Läufer. “Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote.” Die Wirtschaftsprüfung 63, no. 20 (2010): 1028–34.' ieee: J. Müller, C. Sureth-Sloane, and C. Läufer, “Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote,” Die Wirtschaftsprüfung, vol. 63, no. 20, pp. 1028–1034, 2010. mla: Müller, Jens, et al. “Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote.” Die Wirtschaftsprüfung, vol. 63, no. 20, 2010, pp. 1028–34. short: J. Müller, C. Sureth-Sloane, C. Läufer, Die Wirtschaftsprüfung 63 (2010) 1028–1034. date_created: 2018-10-30T15:00:12Z date_updated: 2022-01-06T07:01:37Z department: - _id: '187' - _id: '189' - _id: '635' intvolume: ' 63' issue: '20' language: - iso: eng page: 1028-1034 publication: Die Wirtschaftsprüfung status: public title: Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote type: journal_article user_id: '61801' volume: 63 year: '2010' ... --- _id: '5089' author: - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Müller J, Sureth-Sloane C. The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate. Die Betriebswirtschaft. 2010;70(4):331-348. apa: Müller, J., & Sureth-Sloane, C. (2010). The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate. Die Betriebswirtschaft, 70(4), 331–348. bibtex: '@article{Müller_Sureth-Sloane_2010, title={The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate}, volume={70}, number={4}, journal={Die Betriebswirtschaft}, author={Müller, Jens and Sureth-Sloane, Caren}, year={2010}, pages={331–348} }' chicago: 'Müller, Jens, and Caren Sureth-Sloane. “The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate.” Die Betriebswirtschaft 70, no. 4 (2010): 331–48.' ieee: J. Müller and C. Sureth-Sloane, “The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate,” Die Betriebswirtschaft, vol. 70, no. 4, pp. 331–348, 2010. mla: Müller, Jens, and Caren Sureth-Sloane. “The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate.” Die Betriebswirtschaft, vol. 70, no. 4, 2010, pp. 331–48. short: J. Müller, C. Sureth-Sloane, Die Betriebswirtschaft 70 (2010) 331–348. date_created: 2018-10-30T14:55:51Z date_updated: 2023-01-31T12:21:45Z department: - _id: '187' - _id: '189' - _id: '635' intvolume: ' 70' issue: '4' language: - iso: ger page: 331-348 publication: Die Betriebswirtschaft quality_controlled: '1' status: public title: The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate type: journal_article user_id: '21222' volume: 70 year: '2010' ... --- _id: '3693' abstract: - lang: ger text: Erbschaftsteuer | Inheritance tax | Steuerreform | Tax reform | Steuerwirkung | Tax effects | Steuereinnahmen | Tax revenue | Mikrodaten | Microdata | Simulation | Deutschland | Germany author: - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Henriette full_name: Houben, Henriette last_name: Houben - first_name: Wiebke full_name: Broekelschen, Wiebke last_name: Broekelschen - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Maiterth R, Houben H, Broekelschen W, Müller J, Sureth-Sloane C. Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform. Statistik und Wissenschaft. 2009:163--183. apa: Maiterth, R., Houben, H., Broekelschen, W., Müller, J., & Sureth-Sloane, C. (2009). Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform. Statistik Und Wissenschaft, 163--183. bibtex: '@article{Maiterth_Houben_Broekelschen_Müller_Sureth-Sloane_2009, title={Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform}, journal={Statistik und Wissenschaft}, author={Maiterth, Ralf and Houben, Henriette and Broekelschen, Wiebke and Müller, Jens and Sureth-Sloane, Caren}, year={2009}, pages={163--183} }' chicago: Maiterth, Ralf, Henriette Houben, Wiebke Broekelschen, Jens Müller, and Caren Sureth-Sloane. “Mikroanalytische Begleitung Der Steuerpolitik Am Beispiel Der Erbschaftsteuerreform.” Statistik Und Wissenschaft, 2009, 163--183. ieee: R. Maiterth, H. Houben, W. Broekelschen, J. Müller, and C. Sureth-Sloane, “Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform,” Statistik und Wissenschaft, pp. 163--183, 2009. mla: Maiterth, Ralf, et al. “Mikroanalytische Begleitung Der Steuerpolitik Am Beispiel Der Erbschaftsteuerreform.” Statistik Und Wissenschaft, 2009, pp. 163--183. short: R. Maiterth, H. Houben, W. Broekelschen, J. Müller, C. Sureth-Sloane, Statistik Und Wissenschaft (2009) 163--183. date_created: 2018-07-25T07:16:30Z date_updated: 2022-01-06T06:59:30Z department: - _id: '186' - _id: '189' - _id: '187' - _id: '635' jel: - H2 - M41 keyword: - Erbschaftsteuer | Inheritance tax | Steuerreform | Tax reform | Steuerwirkung | Tax effects | Steuereinnahmen | Tax revenue | Mikrodaten | Microdata | Simulation language: - iso: eng page: 163--183 publication: Statistik und Wissenschaft status: public title: Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform type: journal_article user_id: '67504' year: '2009' ... --- _id: '3558' abstract: - lang: ger text: "Über 50 Jahre wurde das Stuttgarter Verfahren verwendet, um den Wert nicht börsennotierter Unternehmen für die Erbschaft-, Schenkung- und Vermögensteuer zu bestimmen. Durch das Urteil des Bundesverfassungsgerichts vom 07.11.2006 ist der Gesetzgeber verpflichtet, die Erbschaftsteuer zu reformieren und eine marktnahe Bewertung von Unternehmensvermögen sicherzustellen.\r\n\r\nAuf der Basis einer umfangreichen empirischen Analyse geht Jens Müller den Fragen nach, wie stark eine Bewertung durch das Stuttgarter Verfahren von Marktwerten abweicht und in welchen Fällen eine akzeptable Approximation des Marktwertes erreicht wird. In der Praxis wird das Multiplikatorverfahren häufig zur Bewertung nicht börsennotierter Unternehmen verwendet. Der Autor untersucht, in welcher Form dieses Verfahren auch für steuerliche Zwecke geeignet ist und zeigt auf, mit welchen Schätzfehlern zu rechnen ist. " author: - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller citation: ama: Müller J. Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze. Springer Gabler; 2008. apa: Müller, J. (2008). Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze. Springer Gabler. bibtex: '@book{Müller_2008, title={Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze}, publisher={Springer Gabler}, author={Müller, Jens}, year={2008} }' chicago: Müller, Jens. Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze. Springer Gabler, 2008. ieee: J. Müller, Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze. Springer Gabler, 2008. mla: Müller, Jens. Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze. Springer Gabler, 2008. short: J. Müller, Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze, Springer Gabler, 2008. date_created: 2018-07-18T09:27:32Z date_updated: 2022-01-06T06:59:25Z department: - _id: '186' - _id: '189' jel: - H2 - M41 keyword: - Steuer- - Rechnungs- und Prüfungswesen language: - iso: ger page: '185' publication_identifier: isbn: - 978-3834912879 publication_status: published publisher: Springer Gabler status: public title: Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze type: book user_id: '48187' year: '2008' ... --- _id: '3704' abstract: - lang: ger text: "Das Bundesverfassungsgericht hat die aktuelle Erbschaft- und Schenkungsteuer für\r\nverfassungswidrig erklärt. Verantwortlich hierfür sind insbesondere die unterschiedlichen Bewertungen\r\nder einzelnen Vermögenspositionen. In diesem Beitrag wird die steuerliche Unter- oder\r\nÜberbewertung von Anteilen an Kapitalgesellschaften untersucht. Durch Sensitivitätsanalysen wird\r\nillustriert, in welchem Maß ökonomische Rahmenbedingungen die Wertlücke zwischen Steuer- und\r\nMarktwert verändern. Die Ergebnisse zeigen, dass die geltenden steuerlichen Bewertungsvorschriften\r\nin verschiedenen realistischen Szenarien selbst bei ähnlichen Unternehmenstypen zu einer Ungleichbehandlung führen." article_type: original author: - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller citation: ama: Müller J. Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften. Finanz Betrieb. 2007:415--426. apa: Müller, J. (2007). Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften. Finanz Betrieb, 415--426. bibtex: '@article{Müller_2007, title={Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften}, journal={Finanz Betrieb}, author={Müller, Jens}, year={2007}, pages={415--426} }' chicago: Müller, Jens. “Die Steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.” Finanz Betrieb, 2007, 415--426. ieee: J. Müller, “Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften,” Finanz Betrieb, pp. 415--426, 2007. mla: Müller, Jens. “Die Steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.” Finanz Betrieb, 2007, pp. 415--426. short: J. Müller, Finanz Betrieb (2007) 415--426. date_created: 2018-07-25T09:02:31Z date_updated: 2022-01-06T06:59:30Z department: - _id: '186' - _id: '189' jel: - H2 - M41 keyword: - Anteile Kapitalgesellschaften - Rahmenbedingung - Wertlücke - steuerliche Ungleichbehandlung language: - iso: eng page: 415--426 publication: Finanz Betrieb status: public title: Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften type: journal_article user_id: '48187' year: '2007' ...